Supreme Audit Institutions and Information Technology

23 November 2015.
Supreme Audit Institutions and Information Technology

Audit of information systems is the next step in improving the quality and scope of audits, Mr. Radoslav Sretenovic, President of the State Audit Institution, said while opening a two-day workshop "Implementation of INTOSAI Handbook for IT Audit and Experiences of IT Support Units in State Audit Institutions", which is held in Belgrade.

Since 2014, team of IT experts from the State Audit Institution has been participating in the INTOSAI development Initiative (IDI) in global IDI IT Audit Program, in order to became capable of conducting audit of information systems of auditees, within the audit process, Mr. Sretenovic highlighted. He emphasized that IT experts will implement guidelines which were adopted by INTOSAI in the form of IT Audit Handbook.

Within the project, our IT audit team is successfully implementing the first pilot audit, conducted within financial statement audit of the National Health Insurance Fund. During the audit process, they used regulations and guidelines provided in the INTOSAI IT Audit Handbook. Report they prepared, along with their findings and recommendations, have become an integral part of Audit Report on Final Statement of Accounts and Annual Consolidated Financial Statement of the National Health Insurance Funds, Mr. Sretenovic said.

Auditor-General said that, in addition to IT audit, very important aspect was the support that the IT Unit provided to audit teams.

That support includes technical support, integrated information system DRIMS, help when collecting databases, processing data in IDEA software, as well as system for monitoring completed audits - solution developed and maintained by our IT Unit, Mr. Sretenovic said.

INTOSAI IT Audit Handbook will be presented by Mr. Pavel Banas, one of the Authors of the Handbook, representative of the Supreme Audit Institution of Poland, to delegations from the Court of Accounts of Slovenia, State Audit Office of Croatia, Audit Office of the Institutions of Bosnia and Herzegovina, Audit Office of the Institutions of Federation of BiH, Supreme Office of the Republic of Srpska Public Sector Auditing, State Audit Institution of Montenegro and State Audit Office of Macedonia.

Workshop is organized by the State Audit Institution, with the support of the United Nations Development Program (UNDP) within the Project "Advancing Accountability Mechanisms in the Public Finances".